您要查找的是不是：
- applying factory overhead cost to products [经] 将工厂间接费用摊入产品
- applied factory overhead cost [经] 已分摊工厂间接费用
- Indirect laboris accounted for as a factory overhead cost. 间接人工作为制造费用来处理。
- Indirect labor is accounted for as a factory overhead cost. 间接人工作为制造费用来处理。
- Thus, in order to provide timely cost data, factory overhead costs are assigned or applied to production by using a predetermined rate. 出于这种考虑,制造费用可以按一确定的比例进行分配各产品的生产成本。
- Such an allocation is usually based on the total amount of applied factory overhead included in each of these account balances at the end of the year. 这种分配通常按以上账户年末余额中所包含的制造费用未来基础进行。
- The controllable overhead variance indicates management' s ability to keep the factory overhead cost within the limits set forth in the budget. 制造费用的控制差异体现了管理当局将制造费用控制在预算之内的能力。
- applied factory overhead expense 已分配工厂间接费用
- Most of the controllable variance normally relates to the cost of the variable factory overhead items. This is because there is usually little or no variation in the fixed factory overhead costs. 大多数控制差异与组成制造费用的变动项目的成本差异有关,因为固定制造费用通常变化不大甚至没有变化。
- It is normal to have a factory overhead controlling account in the general ledger. Details of the individual overhead costs are then accumulated in a subsidiary ledger. 企业一般设置一"制造费用"账户,各组成项目在明细分类账中记录。
- At the end of a cost period, the difference between overhead applied and overhead actually incurred is the factory overhead variance. 制造费用差异是期末分配的制造费用和实际发生的制造费用的差额。
- The overhead costs are ridiculously expensive. 日常开支太高了。
- Remember that when the standard costs are used, factory overhead is applied to production on the basis of a predetermined standard cost overhead rate. 在标准成本制度下,制造费用根据一事先确定的比率进行分配。
- Each departmental work in process account is also debited for the factory overhead applied. 各步骤分配的制造费用也记入相应的在产品账户。
- Profit go up in proportion to the fall in overhead cost. 利润上升与间接费用成本下降有关（成比例）。
- Profit goes up in proportion to the fall in overhead cost. 利润上升与间接费用成本下降成比例。
- Labor and factory overhead known as conversion cost, are often through the process. 直接人工、制造费用是转换成本,整个生产过程都要发生。
- Many companies compute a total variance between actual overhead cost incurred and standard overhead cost applied to production. 许多公司都会计算实际的制造费用与标准的制造费用之间的总差异。
- variable factory overhead cost 变动的工厂制造费用
- So it is more and more important to accounting for factory overhead. 制造费用的会计核算随之越来越重要。
